Law 363 - Tax - Exempt Organizations

Faculty listed in alphabetical order – please see faculty specific description for requisite information.

T. Bryant J. Horwitz

General Course Description:

The nonprofit sector is a vibrant part of our economy and our society’s identity. It is also a growing and interesting legal practice area. This course introduces students to the legal life cycle of nonprofit organizations from formation to dissolution.We will study laws regulating nonprofit board member responsibilities, fundraising, commercial activities, political involvement, and legislative activity. These laws affect diverse organizations, such as those specializing in social service of various kinds, legal aid, environmental protection, disaster relief, and religious organizations. Some organizations provide services while others’ primary mission is the dissemination of ideas. In a society that values innovation and volunteerism, laws regulating nonprofit sector activity must strike a balance between collecting tax revenues and foregoing tax revenues to facilitate unique, positive contributions by nonprofit organizations. While covering the a few basic tax laws regulating the nonprofit sector, we will be considering whether a fair and efficient balance has been struck. There are no prerequisites for this course. Students should be aware that class attendance/participation is mandatory. Also, students should expect short and medium-length graded written assignments in addition to an oral presentation on an organization they choose to follow or design during the semester.

Course Information:
​Faculty Term Course Section ​Schedule ​Units Requisite Satisfies SAW
Taimie Bryant 18S 363 LEC 1 TR 10:35 AM - 12:00 PM 3.0 No No
Previous Course Offerings:
​Faculty Term Course Section ​Schedule ​Units Requisite Satisfies SAW
Taimie Bryant 16F 363 LEC 1 MW 3:20 PM - 4:45 PM 3.0 No No